taxes

Motor Vehicle Local Sports and Community Venue

Who is responsible for this tax?

Motor vehicle rental companies located within the boundaries of a local government jurisdiction that has imposed this tax, and that provide short-term rental of self-propelled motor vehicles (including passenger cars, vans, sport utility and light trucks) must collect this tax from their customers. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton.

Rates

The Comptroller collects the tax for the following local authorities at the rates listed.

Venue Rate Due Date
Houston - Harris County 5 percent of the rental cost monthly, end of following month
City of Euless 5 percent of the rental cost monthly, end of following month
Bexar County 5 percent of the rental cost monthly, 20th day of following month
Cameron County* 5 percent of the rental cost monthly, 20th day of following month
Hill Country Village 2 percent of the rental cost monthly, 10th day of following month
McLennan County* 5 percent of the rental cost monthly, 20th day of following month

*This tax became effective for Cameron County on January 1, 2017.

*This tax became effective for McLennan County on July 1, 2017.

Penalties and Interest

Penalties
  • For Harris County, City of Euless and Hill Country Village:
    • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
    • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
  • For Bexar County, Cameron County and McLennan County:
    • If tax is paid 1-30 days after the due date, a 10 percent penalty applies (minimum penalty is $5).
    • If tax is paid over 30 days after the due date, a 20 percent penalty applies.
Interest
  • Past due taxes are charged interest beginning 61 days after the due date.
  • To calculate interest on past due taxes, visit Interest on Credits and Refunds and on Tax Due.
  • For Harris County, City of Euless and Hill Country Village:
    • Interest on past due taxes accrues at an annual rate of 12 percent.
  • For Bexar County, Cameron County and McLennan County:
    • Interest on past due taxes accrues at an annual rate of 10 percent.

Electronic Reporting

No.

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Additional Resources

All Motor Vehicle Taxes